OBD SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OBD SERVICES
Largest movements
- Receivables within one year +€202,157
up €202,157 (+8493.8%), from €2,380 to €204,537
of which Trade receivables: +€202,129
- Cash +€10,454
up €10,454 (+131.6%), from €7,946 to €18,400
mainly Trade debts (+€219,384) and Tax, wage and social debts (+€10,011)
- Tangible fixed assets +€3,264
up €3,264 (+331.3%), from €985 to €4,250
of which Plant, machinery and equipment: +€1,914
- Trade debts +€219,384
up €219,384 (+1604.9%), from €13,669 to €233,054
- Tax, wage and social debts +€10,011
up €10,011 (+202.7%), from €4,938 to €14,949
of which Remuneration and social security: +€7,107
- Profit (loss) carried forward -€5,629
down €5,629 (-63.1%), from €8,914 to €3,285
- Other debts -€5,432
no longer reported in 2025 (was €5,432)
- Staff costs +€50,430
up €50,430 (+508.4%), from €9,920 to €60,350
- Gross operating margin +€42,899
up €42,899 (+196.3%), from €21,856 to €64,755
- Other operating charges +€2,131
up €2,131 (+1245.6%), from €171 to €2,302
- Taxes +€1,098
new in 2025: €1,098
- Depreciation +€687
up €687 (+2255.0%), from €30 to €717
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,953 | €256,288 | +€218,334 | +575.3% |
| Fixed assets | 21/28 | €5,985 | €9,250 | +€3,264 | +54.5% |
| Tangible fixed assets | 22/27 | €985 | €4,250 | +€3,264 | +331.3% |
| Plant, machinery and equipment | 23 | - | €1,914 | +€1,914 | |
| Furniture and vehicles | 24 | €985 | €2,336 | +€1,351 | +137.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €31,968 | €247,038 | +€215,070 | +672.8% |
| Stocks and contracts in progress | 3 | €21,642 | €24,102 | +€2,459 | +11.4% |
| Stocks | 30/36 | €21,642 | €24,102 | +€2,459 | +11.4% |
| Amounts receivable within one year | 40/41 | €2,380 | €204,537 | +€202,157 | +8493.8% |
| Trade receivables | 40 | - | €202,129 | +€202,129 | |
| Other amounts receivable | 41 | €2,380 | €2,408 | +€28 | +1.2% |
| Cash at bank and in hand | 54/58 | €7,946 | €18,400 | +€10,454 | +131.6% |
| Total equity and liabilities | 10/49 | €37,953 | €256,288 | +€218,334 | +575.3% |
| Equity | 10/15 | €13,914 | €8,285 | -€5,629 | -40.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,914 | €3,285 | -€5,629 | -63.1% |
| Amounts payable | 17/49 | €24,040 | €248,003 | +€223,963 | +931.6% |
| Amounts payable within one year | 42/48 | €24,040 | €248,003 | +€223,963 | +931.6% |
| Trade debts | 44 | €13,669 | €233,054 | +€219,384 | +1604.9% |
| Suppliers | 440/4 | €13,669 | €233,054 | +€219,384 | +1604.9% |
| Taxes, remuneration and social security | 45 | €4,938 | €14,949 | +€10,011 | +202.7% |
| Taxes | 450/3 | - | €2,904 | +€2,904 | |
| Remuneration and social security | 454/9 | €4,938 | €12,045 | +€7,107 | +143.9% |
| Other amounts payable | 47/48 | €5,432 | - | -€5,432 | |
| Remuneration, social security and pensions | 62 | €9,920 | €60,350 | +€50,430 | +508.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €717 | +€687 | +2255.0% |
| Other operating charges | 640/8 | €171 | €2,302 | +€2,131 | +1245.6% |
| Non-recurring operating charges | 66A | €2,761 | €5,580 | +€2,819 | +102.1% |
| Gross operating margin | 9900 | €21,856 | €64,755 | +€42,899 | +196.3% |
| Operating profit (loss) | 9901 | €8,974 | -€4,195 | -€13,169 | |
| Financial charges | 65/66B | €60 | €336 | +€276 | +459.3% |
| Recurring financial charges | 65 | €60 | €336 | +€276 | +459.3% |
| Profit (loss) for the period before taxes | 9903 | €8,914 | -€4,531 | -€13,445 | |
| Income taxes | 67/77 | - | €1,098 | +€1,098 | |
| Profit (loss) for the period | 9904 | €8,914 | -€5,629 | -€14,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,914 | -€5,629 | -€14,543 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.